An advance of 2,35,000 has been declared sub standard on 31/5/12 . It is covered by securities with

An advance of 2,35,000 has been declared sub standard on 31/5/12 . It is covered by securities with realizable value of rs 168000.Total provision in the account as on 31/3/13 wll be-

 

235000-168000=67000For d1 category provison is 25 % of security so 25% of 168000=4200067000+42000=109000

 

It is 15℅ on secure por and 25℅on unsecured por.67000×25℅=16750168000×25℅=42000So ans is. 58750

 

i think it is 15% of secured means 168000*15/100 = 25200 ; 25% of unsecured means 235000-168000 = 67000 now 67000*25/100 = 16750 so total provision 16750 + 25200=41950